Loan Dictionary - C group - Cost Driver, Cost In Excess Of Billing, Cost In Excess Of Billings, Cost Insurance And Freight (cif), Cost Management Index (cmi), Cost Object, Cost Of Capital, Cost Of Capital/funds, Cost Of Carry, Cost Of Debt

Business and Personal Finance Dictionary

COST DRIVER - is any activity or series of activities that takes place within an organization and cause...
COST IN EXCESS OF BILLING - An asset created under a type of accrual accounting used when firms such as...
COST IN EXCESS OF BILLINGS - in percentage of completion method, is when the billings on uncompleted co...
COST INSURANCE AND FREIGHT (CIF) - Seller is responsible for the payment of freight to carry goods to a...
COST MANAGEMENT INDEX (CMI) - is a method for determining cost management benchmarks for public compani...
COST OBJECT - is any activity or item for which a separate measurement of cost is desired.
COST OF CAPITAL - The required rate of return on the various types of financing. The overall cost of ca...
COST OF CAPITAL/FUNDS - is the rate of return that a business could earn if it so chose other investmen...
COST OF CARRY - The cost of financing an asset. If the cost of carry is smaller than the interest recei...
COST OF DEBT - is interest rate times 1 minus the marginal tax rate (because interest is a tax deductio...